SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 189
June 21, 2021 - Offered by Senator Stroebel.
SB189-SSA1,2,4 1An Act to repeal 60.85 (1) (f), 66.1105 (2) (d), 70.043 (2), 70.13 (3), 70.13 (7),
270.18, 70.19, 70.20, 70.21, 70.22, 70.29, 70.30, 70.34, 70.345, 70.35, 70.36, 70.47
3(15), 70.65 (2) (a) 2., 70.68, 74.11 (4), 74.11 (11) (b), 74.11 (12) (a) 1g., 74.11 (12)
4(d), 74.12 (6), 74.12 (11) (a) 1g., 74.12 (11) (d), 74.30 (1) (i), 74.42, 74.47 (3) (e),
574.55 and 76.69; to renumber 70.043 (1) and 74.11 (11) (a); to consolidate,
6renumber and amend
70.65 (2) (a) (intro.) and 1.; to amend 17.14 (1) (g),
726.03 (1m) (b) (intro.), 33.01 (9) (a), 33.01 (9) (am), 33.01 (9) (ar) 1., 33.01 (9) (b)
81., 60.85 (1) (h) 1. c., 60.85 (1) (o), 66.1105 (2) (f) 1. c., 66.1106 (1) (k), 70.02, 70.05
9(5) (a) 1., 70.17 (1), 70.174, 70.44 (1), 70.49 (2), 70.52, 70.65 (2) (b) (intro.), 70.73
10(1) (b), 70.73 (1) (c), 70.73 (1) (d), 70.84, 70.855 (1) (intro.), 70.855 (1) (a), 70.855
11(1) (b), 70.995 (1) (a), 70.995 (1) (b), 70.995 (4), 70.995 (7) (b), 70.995 (8) (b) 1.,
1270.995 (12) (a), 71.17 (2), 74.05 (1), 74.09 (2), 74.11 (6) (a), 74.11 (10) (a) 1., 74.11
13(12) (a) (intro.), 74.11 (12) (b), 74.12 (7) (a), 74.12 (8) (a), 74.12 (9) (a), 74.12 (10)

1(a), 74.12 (11) (a) (intro.), 74.12 (11) (b), 74.29 (2), 74.30 (1m), 74.83, 74.87 (3),
277.84 (1), 174.065 (3), 815.18 (3) (intro.) and 978.05 (6) (a); and to create
366.1105 (5) (j), 70.111 (28) and 70.17 (3) of the statutes; relating to: eliminating
4the personal property tax.
Analysis by the Legislative Reference Bureau
Under current law, beginning with the property tax assessments as of January
1, 2018, machinery, tools, and patterns, not including those items used in
manufacturing, are exempt from the personal property tax. However, beginning in
2019, the state pays each taxing jurisdiction an amount equal to the property taxes
levied on those items of personal property for the property tax assessments as of
January 1, 2017.
Under the bill, beginning with the property tax assessments as of January 1,
2022, no items of personal property will be subject to the property tax.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB189-SSA1,1 5Section 1. 17.14 (1) (g) of the statutes is amended to read:
SB189-SSA1,2,106 17.14 (1) (g) Failure to use the “Wisconsin Property Assessment Manual"
7provided under s. 73.03 (2a) and as required by s. 70.32 (1) and 70.34. The
8certification of any assessor removed under this paragraph may for sufficient reason
9be reinstated by the secretary of revenue after one year upon formal application for
10reinstatement.
SB189-SSA1,2 11Section 2. 26.03 (1m) (b) (intro.) of the statutes is amended to read:
SB189-SSA1,2,1612 26.03 (1m) (b) (intro.) Paragraph (a) 1. does not apply to a person harvesting
13raw forest products on public lands, as defined in s. 70.13 (7), 2019 stats., to a person
14harvesting raw forest products for fuel wood for his or her home consumption, to a
15person harvesting for the purpose of clearing the land for agricultural use or to a
16person harvesting from the person's own land, any of the following:
SB189-SSA1,3
1Section 3. 33.01 (9) (a) of the statutes is amended to read:
SB189-SSA1,3,52 33.01 (9) (a) For the purpose of receiving notice under this chapter, a person
3whose name appears as an owner of real property on the tax roll under s. 70.65 (2)
4(a) 1. that was delivered under s. 74.03 on or before the 3rd Monday in December of
5the previous year.
SB189-SSA1,4 6Section 4. 33.01 (9) (am) of the statutes is amended to read:
SB189-SSA1,3,87 33.01 (9) (am) For the purpose of petitioning under this chapter, any of the
8following:
SB189-SSA1,3,119 1. A person whose name appears as an owner of real property on the tax roll
10under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd Monday
11in December of the previous year.
SB189-SSA1,3,1512 2. The spouse of a person whose name appears as an owner of real property on
13the tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the
143rd Monday in December of the previous year if the spouse is referred to on that tax
15roll.
SB189-SSA1,5 16Section 5. 33.01 (9) (ar) 1. of the statutes is amended to read:
SB189-SSA1,3,1917 33.01 (9) (ar) 1. The person's name appears as an owner of real property on the
18tax roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
19Monday in December of the previous year.
SB189-SSA1,6 20Section 6. 33.01 (9) (b) 1. of the statutes is amended to read:
SB189-SSA1,3,2321 33.01 (9) (b) 1. Whose name appears as an owner of real property on the tax
22roll under s. 70.65 (2) (a) 1. that was delivered under s. 74.03 on or before the 3rd
23Monday in December of the previous year; or
SB189-SSA1,7 24Section 7. 60.85 (1) (f) of the statutes is repealed.
SB189-SSA1,8 25Section 8. 60.85 (1) (h) 1. c. of the statutes is amended to read:
SB189-SSA1,4,4
160.85 (1) (h) 1. c. Real property assembly costs, meaning any deficit incurred
2resulting from the sale or lease as lessor by the town of real or personal property
3within a tax incremental district for consideration which is less than its cost to the
4town.
SB189-SSA1,9 5Section 9. 60.85 (1) (o) of the statutes is amended to read:
SB189-SSA1,4,76 60.85 (1) (o) “Taxable property" means all real and personal taxable property
7located in a tax incremental district.
SB189-SSA1,10 8Section 10. 66.1105 (2) (d) of the statutes is repealed.
SB189-SSA1,11 9Section 11. 66.1105 (2) (f) 1. c. of the statutes is amended to read:
SB189-SSA1,4,1210 66.1105 (2) (f) 1. c. Real property assembly costs, meaning any deficit incurred
11resulting from the sale or lease as lessor by the city of real or personal property within
12a tax incremental district for consideration which is less than its cost to the city.
SB189-SSA1,12 13Section 12. 66.1105 (5) (j) of the statutes is created to read:
SB189-SSA1,4,2014 66.1105 (5) (j) Upon receiving a written application from the city clerk, in a
15form prescribed by the department of revenue, the department shall recalculate the
16base value of a tax incremental district affected by 2021 Wisconsin Act .... (this act)
17to remove the value of the personal property. A request received under this
18paragraph no later October 31 is effective in the year following the year in which the
19request is made. A request received after October 31 is effective in the 2nd year
20following the year in which the request is made.
SB189-SSA1,13 21Section 13. 66.1106 (1) (k) of the statutes is amended to read:
SB189-SSA1,4,2322 66.1106 (1) (k) “Taxable property" means all real and personal taxable property
23located in an environmental remediation tax incremental district.
SB189-SSA1,14 24Section 14. 70.02 of the statutes is amended to read:
SB189-SSA1,5,5
170.02 Definition of general property. General property is all the taxable
2real and personal property defined in ss. 70.03 and 70.04 except that which is taxed
3under ss. 70.37 to 70.395 and ch. 76 and subchs. I and VI of ch. 77. General property
4includes manufacturing property subject to s. 70.995, but assessment of that
5property shall be made according to s. 70.995.
SB189-SSA1,15 6Section 15. 70.043 (1) of the statutes is renumbered 70.043.
SB189-SSA1,16 7Section 16. 70.043 (2) of the statutes is repealed.
SB189-SSA1,17 8Section 17. 70.05 (5) (a) 1. of the statutes is amended to read:
SB189-SSA1,5,119 70.05 (5) (a) 1. “Assessed value" means with respect to each taxation district
10the total values established under ss. s. 70.32 and 70.34, but excluding
11manufacturing property subject to assessment under s. 70.995.
SB189-SSA1,18 12Section 18. 70.111 (28) of the statutes is created to read:
SB189-SSA1,5,1513 70.111 (28) Business and manufacturing personal property. (a) Beginning
14with the property tax assessments as of January 1, 2022, all business and
15manufacturing personal property.
SB189-SSA1,5,1816 (b) A taxing jurisdiction may include the most recent valuation of personal
17property described under par. (a) that is located in the taxing jurisdiction for
18purposes of complying with debt limitations applicable to the jurisdiction.
SB189-SSA1,19 19Section 19 . 70.13 (3) of the statutes is repealed.
SB189-SSA1,20 20Section 20 . 70.13 (7) of the statutes is repealed.
SB189-SSA1,21 21Section 21 . 70.17 (1) of the statutes is amended to read:
SB189-SSA1,6,622 70.17 (1) Real property shall be entered in the name of the owner, if known to
23the assessor, otherwise to the occupant thereof if ascertainable, and otherwise
24without any name. The person holding the contract or certificate of sale of any real
25property contracted to be sold by the state, but not conveyed, shall be deemed the

1owner for such purpose. The undivided real estate of any deceased person may be
2entered to the heirs of such person without designating them by name. The real
3estate of an incorporated company shall be entered in the same manner as that of an
4individual. Improvements Except as provided in sub. (3), buildings, improvements,
5and fixtures
on leased lands may be assessed either as real property or personal
6property.
SB189-SSA1,22 7Section 22 . 70.17 (3) of the statutes is created to read:
SB189-SSA1,6,238 70.17 (3) Beginning with the property tax assessments as of January 1, 2022,
9manufactured and mobile homes, not otherwise exempt from taxation under s.
1066.0435 (3), buildings, improvements, and fixtures on leased lands, buildings,
11improvements, and fixtures on exempt lands, buildings, improvements, and fixtures
12on forest croplands, and buildings, improvements, and fixtures on managed forest
13lands shall be assessed as real property. If buildings, improvements, and fixtures,
14but not the underlying land, are leased to a person other than the landowner or if the
15buildings, improvements, and fixtures are owned by a person other than the
16landowner, the assessor may create a separate tax parcel for the buildings,
17improvements, and fixtures and assess the buildings, improvements, and fixtures as
18real property to the lessee or owner of the buildings, improvements, and fixtures.
19The assessor may also create a tax parcel for buildings, improvements, and fixtures
20on exempt lands, buildings, improvements, and fixtures on forest croplands, and
21buildings, improvements, and fixtures on managed forest lands and assess the
22buildings, improvements, and fixtures as real property to the lessee or owner of the
23buildings, improvements, and fixtures.
SB189-SSA1,23 24Section 23. 70.174 of the statutes is amended to read:
SB189-SSA1,7,5
170.174 Improvements on government-owned land. Improvements made
2by any person on land within this state owned by the United States may shall be
3assessed either as real or personal property to the person making the same, if
4ascertainable, and otherwise to the occupant thereof or the person receiving benefits
5therefrom.
SB189-SSA1,24 6Section 24. 70.18 of the statutes is repealed.
SB189-SSA1,25 7Section 25. 70.19 of the statutes is repealed.
SB189-SSA1,26 8Section 26. 70.20 of the statutes is repealed.
SB189-SSA1,27 9Section 27. 70.21 of the statutes is repealed.
SB189-SSA1,28 10Section 28. 70.22 of the statutes is repealed.
SB189-SSA1,29 11Section 29. 70.29 of the statutes is repealed.
SB189-SSA1,30 12Section 30. 70.30 of the statutes is repealed.
SB189-SSA1,31 13Section 31. 70.34 of the statutes is repealed.
SB189-SSA1,32 14Section 32. 70.345 of the statutes is repealed.
SB189-SSA1,33 15Section 33 . 70.35 of the statutes is repealed.
SB189-SSA1,34 16Section 34 . 70.36 of the statutes is repealed.
SB189-SSA1,35 17Section 35. 70.44 (1) of the statutes is amended to read:
SB189-SSA1,8,218 70.44 (1) Real or personal property omitted from assessment in any of the 2
19next previous years, unless previously reassessed for the same year or years, shall
20be entered once additionally for each previous year of such omission, designating
21each such additional entry as omitted for the year of omission and affixing a just
22valuation to each entry for a former year as the same should then have been assessed
23according to the assessor's best judgment, and taxes shall be apportioned, using the
24net tax rate as provided in s. 70.43, and collected on the tax roll for such entry. This

1section shall not apply to manufacturing property assessed by the department of
2revenue under s. 70.995.
SB189-SSA1,36 3Section 36 . 70.47 (15) of the statutes is repealed.
SB189-SSA1,37 4Section 37. 70.49 (2) of the statutes is amended to read:
SB189-SSA1,8,95 70.49 (2) The value of all real and personal property entered into the
6assessment roll to which such affidavit is attached by the assessor shall, in all actions
7and proceedings involving such values, be presumptive evidence that all such
8properties have been justly and equitably assessed in proper relationship to each
9other.
SB189-SSA1,38 10Section 38. 70.52 of the statutes is amended to read:
SB189-SSA1,8,22 1170.52 Clerks to examine and correct rolls. Each city, village, and town
12clerk upon receipt of the assessment roll shall carefully examine the roll. The clerk
13shall correct all double assessments, imperfect descriptions, and other errors
14apparent on the roll, and correct the value of parcels of real property not liable to
15taxation. The clerk shall add to the roll any parcel of real property not listed on the
16assessment roll or item of personal property omitted from the roll and immediately
17notify the assessors of the additions and omissions. The assessors shall immediately
18view and value the omitted property and certify the valuation to the clerk
. The clerk
19shall enter the valuation and property classification on the roll, and the valuation
20shall be final. To enable the clerk to properly correct defective descriptions, the clerk
21may request aid, when necessary, from the county surveyor, whose fees for the
22services rendered shall be paid by the city, village, or town.
SB189-SSA1,39 23Section 39. 70.65 (2) (a) (intro.) and 1. of the statutes are consolidated,
24renumbered 70.65 (2) (a) and amended to read:
SB189-SSA1,8,2525 70.65 (2) (a) As shown on the assessment roll:
SB189-SSA1,9,3
11. Identify, identify all the real property within the taxation district and, with
2respect to each description of real property, the name and address of the owner and
3the assessed value.
SB189-SSA1,40 4Section 40. 70.65 (2) (a) 2. of the statutes is repealed.
SB189-SSA1,41 5Section 41. 70.65 (2) (b) (intro.) of the statutes is amended to read:
SB189-SSA1,9,76 70.65 (2) (b) (intro.) With respect to each description of real property and each
7owner of taxable personal property
:
SB189-SSA1,42 8Section 42. 70.68 of the statutes is repealed.
SB189-SSA1,43 9Section 43. 70.73 (1) (b) of the statutes is amended to read:
SB189-SSA1,9,1510 70.73 (1) (b) If a town, village or city clerk or treasurer discovers that personal
11property has been assessed to the wrong person, or
2 or more parcels of land
12belonging to different persons have been erroneously assessed together on the tax
13roll, the clerk or treasurer shall notify the assessor and all parties interested, if the
14parties are residents of the county, by notice in writing to appear at the clerk's office
15at some time, not less than 5 days thereafter, to correct the assessment roll.
SB189-SSA1,44 16Section 44. 70.73 (1) (c) of the statutes is amended to read:
SB189-SSA1,9,2217 70.73 (1) (c) At the time and place designated in the notice given under par. (b),
18the assessment roll shall be corrected by entering the correct names of the persons
19liable to assessment, both as to real and personal property, describing each parcel of
20land and giving the proper valuation to each parcel separately owned. The total
21valuation given to the separate tracts of real estate shall be equal to the valuation
22given to the same property when the several parcels were assessed together.
SB189-SSA1,45 23Section 45. 70.73 (1) (d) of the statutes is amended to read:
SB189-SSA1,9,2524 70.73 (1) (d) The valuation of parcels of land or correction of names of persons
25whose personal property is assessed under this subsection
may be made at any time

1before the tax roll is returned to the county treasurer for the year in which the tax
2is levied. The valuation or correction of names, when made under this subsection,
3shall be held just and correct and be final and conclusive.
SB189-SSA1,46 4Section 46. 70.84 of the statutes is amended to read:
SB189-SSA1,10,24 570.84 Inequalities may be corrected in subsequent year. If any such
6reassessment cannot be completed in time to take the place of the original
7assessment made in such district for said year, the clerk of the district shall levy and
8apportion the taxes for that year upon the basis of the original assessment roll, and
9when the reassessment is completed the inequalities in the taxes levied under the
10original assessment shall be remedied and compensated in the levy and
11apportionment of taxes in such district next following the completion of said
12reassessment in the following manner: Each tract of real estate , and, as to personal
13property, each taxpayer, whose tax shall be determined by such reassessment to have
14been relatively too high,
shall be credited a sum equal to the amount of taxes charged
15on the original assessment in excess of the amount which would have been charged
16had such reassessment been made in time; and each tract of real estate , and, as to
17personal property, each taxpayer, whose tax shall be determined by such
18reassessment to have been relatively too low,
shall be charged, in addition to all other
19taxes, a sum equal to the difference between the amount of taxes charged upon such
20unequal original assessment and the amount which would have been charged had
21such reassessment been made in time. The department of revenue, or its authorized
22agent, shall at any time have access to all assessment and tax rolls herein referred
23to for the purpose of assisting the local clerk and in order that the results of the
24reassessment may be carried into effect.
SB189-SSA1,47 25Section 47. 70.855 (1) (intro.) of the statutes is amended to read:
SB189-SSA1,11,3
170.855 (1) Applicability. (intro.) The department of revenue shall assess real
2and personal property assessed as commercial property under s. 70.32 (2) (a) 2. if all
3of the following apply:
SB189-SSA1,48 4Section 48. 70.855 (1) (a) of the statutes is amended to read:
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